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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"The journal of applied business research"
~isPartOf:"Journal of accounting and public policy"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
15
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15
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9
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5
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Schriftenreihe internationale Rechnungslegung
The journal of applied business research
Journal of accounting and public policy
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
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Journal of business finance & accounting : JBFA
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Advances in accounting : a research annual
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The accounting review : a publication of the American Accounting Association
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Abacus : a journal of accounting, finance and business studies
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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European accounting review
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International review of financial analysis
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Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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Discussion papers in economics, finance and international competitiveness
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International journal of accounting, auditing and performance evaluation : IJAAPE
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International journal of economics and financial issues : IJEFI
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Cogent business & management
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Journal of contemporary accounting & economics
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OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Australasian accounting business and finance journal : AABF
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
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ECONIS (ZBW)
15
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1
The usefulness of accrual-based surpluses in the Canadian public sector
Farshadfar, Shadi
;
Schneider, Thomas
;
Bewley, Kathryn
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013429178
Saved in:
2
The effect of accruals quality on the association between voluntary disclosure and information asymmetry in Korea
Shin, Hoyoung
;
Oh, Hyun Min
- In:
The journal of applied business research
33
(
2017
)
1
,
pp. 223-236
Persistent link: https://www.econbiz.de/10011671393
Saved in:
3
Audit quality and accrual quality : do big 4 auditors indeed enhance accrual quality of "powerful" clients?
Park, Sorah
- In:
The journal of applied business research
33
(
2017
)
2
,
pp. 343-349
Persistent link: https://www.econbiz.de/10011673897
Saved in:
4
The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah
- In:
The journal of applied business research
32
(
2016
)
2
,
pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
Saved in:
5
Audit quality and accrual reliability : evidence from the Korean stock market
Lee, Jong Eun
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 777-790
Persistent link: https://www.econbiz.de/10011500859
Saved in:
6
The effect of short-tearm debt on accrual based earnings management and real earnings management
Park, Sun-young
- In:
The journal of applied business research
32
(
2016
)
4
,
pp. 1287-1300
Persistent link: https://www.econbiz.de/10011557879
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7
Determinants and consequences of real and accrual-based earnings management : three empirical studies
Spring, Daniel
-
2014
Persistent link: https://www.econbiz.de/10010255596
Saved in:
8
The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung
;
Chae, Soo-joon
- In:
The journal of applied business research
30
(
2014
)
3
,
pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
Saved in:
9
Management of accrual components in response to corporate income tax rate changes : evidence from Korea
Choi, Won-Wook
;
Lee, Hyun-Ah
- In:
The journal of applied business research
29
(
2013
)
5
,
pp. 1421-1435
Persistent link: https://www.econbiz.de/10010198177
Saved in:
10
The effect of accrual reliability on audit pricing
Lee, Jong Eun
;
Lee, Cheol
- In:
The journal of applied business research
29
(
2013
)
1
,
pp. 257-261
Persistent link: https://www.econbiz.de/10009713798
Saved in:
11
The effect of alternative goals on earnings management studies : an earnings benchmark examination
Hansen, James C.
- In:
Journal of accounting and public policy
29
(
2010
)
5
,
pp. 459-480
Persistent link: https://www.econbiz.de/10008737157
Saved in:
12
Abgrenzung des bilanziellen Eigenkapitals : Darstellung und Würdigung unterschiedlicher Konzepte unter besonderer Berücksichtigung der Vorschriften des HGB, der IFRS sowie der US-G...
Meurer, Holger
-
2010
Persistent link: https://www.econbiz.de/10013441270
Saved in:
13
The quality and conservatism of the accounting earnings of local governments
Pinnuck, Matt
;
Potter, Bradley N.
- In:
Journal of accounting and public policy
28
(
2009
)
6
,
pp. 525-540
Persistent link: https://www.econbiz.de/10003921952
Saved in:
14
The impact of accounting information quality on the mispricing of accruals : the case of FRS3 in the UK
Chan, Ann L-C
;
Lee, Edward
;
Lin, Stephen
- In:
Journal of accounting and public policy
28
(
2009
)
3
,
pp. 189-206
Persistent link: https://www.econbiz.de/10003874597
Saved in:
15
Employee layoffs and earnings management
Hall, Steven C.
;
Stammerjohan, William W.
;
Cermignano, …
- In:
The journal of applied business research
21
(
2005
)
4
,
pp. 23-39
Persistent link: https://www.econbiz.de/10003204411
Saved in:
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